Mercer

Fact Pack

Do you…

Want a formula to value cars in your salary packages?

Need data to determine domestic and overseas travel allowances?

Require information on fringe benefits reporting requirements?

Incorporating the legislative changes relevant to HR decision-makers in the latest Federal Budget, Fact Pack 2009/2010 is your complete reference guide to current rates for a range of taxes, levies, surcharges and income thresholds. Details of employer obligations under the fringe benefits reporting requirements are also included in the report. 

Fact Pack also includes Mercer’s widely respected car formula and a derivation of the formula which allows for customisation to reflect your own car policy.

Fact Pack Release date – annually, August

Delivery format – PDF file


View a sample page of the report here.


 

Coverage includes: 

Recent legislative changes

  • 2009 Federal Budget review
  • Fair Work Act 2009

Fringe benefits and reporting

  • Fringe benefit categories
  • Fringe benefits reporting


Company vehicles

  • Calculating the remuneration value of a car
  • Calculating the FBT on cars

Mercer car formula 2009/2010

  • Car formula
  • Customising the car formula 

Car allowances

  • Tax deduction rates for cars
  • Tax deduction rates for non-car motor vehicles

Car parking

  • Calculating the FBT on parking

Loan fringe benefits

  • Calculating the remuneration value of a loan
  • Calculating the FBT on loans

Superannuation

  • Superannuation Guarantee
  • Minimum insurance requirements

Housing fringe benefits

  • Calculating the FBT on a housing benefit
  • Accommodation outside Australia

Income tax, Medicare and health

  • Resident income tax
  • Medicare levy
  • Health insurance rebate

Higher Education Loan Program

  • HELP and pay as you go (PAYG) withholding
  • What happens if my payee has a HELP and financial supplement debt?

Domestic travel allowance

  • Daily travel allowances
  • Accommodation in country centres

Overseas travel allowances

  • Daily travel allowances